Suryanto, Tulus2019-09-252019-09-252016-02-292016-01http://hdl.handle.net/20.500.12424/235008This study examines the relationship between Islamic work ethics and auditors’ opinion, focusing on the aspects of audit professionalism and dysfunctional behavior as intervening variables. The research involved in Internal Auditors working of Islamic Banking industry in Sumatra Island. A questionnaire was used for data collection. The study represents the empirical test employing census sampling. The data collected were analyzed using Amos. The results of the study confirmed three hypotheses examined: there is a positive correlation between Islamic work ethics and auditors’ opinions; auditors’ professionalism is an intervening variable of the correlation between Islamic work ethics and auditors’ opinions; and dysfunctional behavior is a negative intervening variable of the correlation between Islamic Work Ethics and auditors’ opinions.engWith permission of the license/copyright holderAuditors OpinionsDysfunctional BehaviorAudit ProfessionalismIslamic Work EthicsEconomic ethicsEthics of economic systemsLabour/professional ethicsCultural ethicsMedia/communication/information ethicsMethods of ethicsPhilosophical ethicsJournal volume